Research On Present Situation And Countermeasures Of Railway Logistics Enterprises To Implement Comprehensive Budget Management

Wi th t he ra pid devel opment of societ y, the market environment of comprehensive budget managem ent has also been changed. Its theory basis and practical experience have been perfected in western countries for many yea rs, while in Chi na the resea rch and prac tice has begun these yea rs. The budget only exists without expected effect. With t he deepening of market-oriented ref orm in our count ry and the sound of theory basis construction and business ma nagement syst em,comprehensive budget managem ent has made unpreceden ted achievement. Enterpri se pays m uch attention on budget regula tion const ruction when it expands new business and safet y production. But there are also some def ects when ca rrying out. For exam ple, cost control l ags the changing micro-economic poli c y. The main reason is comprehensive budget management has many problem s. This paper takes M compa ny’s practice as an example to discuss comprehensive budget management st ructure nowadays and how to strengthen cost control of rai lway logist ics business.The ultimate goal is to put the result into effect and benefi t comprehensive budget management of railwa y logisti cs business.First of al l, this paper introduces the resea rch background and the meaning of comprehensive budget m anagement of railway logist ics business to make us underst and its importance in business ma nagement regula tion. Also we ca n get a firs t underst andi ng of com prehensive budget managemen t by dis secting i ts research content and m ethod.Secondly, it also analyses the development of comprehensive budget management of railway logistics business by dissecting resea rch status and the theory fra m e of comprehensive budget ma nagement. Then it reveals problems in establishment, implement and evaluation by analyzin g the situation of cos t control and the necessit y of comprehensive budget management of railway logistics business and finally fi nds the effective ways of cost cont rol.Lastly, the paper makes full use of prior knowledge structure combining withpractice. Meanwhile, taking M compa ny’s practice as an example, it offers the developm ent trend of comprehensive budget managemen t of railway logisti cs busi ness under our national conditions. Moreover, main content of t his paper is sum med up and fi nall y the forecast to the future research is proposed.